Guidance for smaller companies.
The Committee of Sponsoring Organizations of the Treadway Commission - For people named "Treadway", see Treadway (surname).
Committee of Sponsoring Organizations of the Treadway Commission (COSO), is a U.S. private-sector initiative, formed in 1985. has released Internal Control Over Financial Reporting-Guidance for Smaller Public Companies.
The report provides guidance on how to apply the original COSO COSO Committee of Sponsoring Organizations of the Treadway Commission
COSO Church of Spiral Oak
COSO Corporate South
COSO Class of Service Override
COSO Combat Oriented Supply Operations (USAF) framework dealing with the design, implementation and evaluation of internal control over financial reporting, to a smaller public company.
Download a summary of the report and FAQs at www.coso.org, or order a copy of the report at www.cpa2biz biz
n. Informal
Business.
biz
Noun
Informal business
Noun 1. .com/coso3.
Additionally, the AICPA AICPA
See American Institute of Certified Public Accountants (AICPA). is offering a free archived webcast concerning implementation of the new framework at www.aicpa.org/news/2006/Free_COSO_Webcast.htm.
COPYRIGHT 2006 California Society of Certified Public Accountants
No portion of this article can be reproduced without the express written permission from the copyright holder.
Copyright 2006, Gale Group. All rights reserved. Gale Group is a Thomson Corporation Company.
|
Printer friendly
Cite/link
Email
Feedback
Reader Opinion